Collection of scientific works science and technology. Collections of scientific papers
The collection presents reports and theses of participants in the All-Russian correspondence scientific and practical conference “Financial policy of innovative development of Russia: problems and solutions”, organized during the period April 2-06, 2012 by the branch of the Federal State Budgetary Educational Institution of Higher Professional Education All-Russian Federal Institute of Economics in Ufa and the ANOO “Ural Innovation Institute” . The topics of the reports are devoted to such aspects of financial policy as: financial management of enterprises in an innovative economy; modern principles and mechanisms of public finance management; ways to increase the investment attractiveness of the economy; the role of financial and credit organizations in increasing innovation activity; stock markets: state and prospects; methods and tools for managing innovation risks; financial mechanisms of state support and development of small businesses.
The financial policy of innovative development of Russia: problems and solutions. Proceedings of the All-time scientific and practical conference (2-6 April 2012) - Ufa: World Press, 2012. - 142 p.
The collection contains papers and abstracts of participants All- time scientific and practical conference "The financial policy of innovative development of Russia: problems and solutions", organized during 02-06 April 2012 by VPO VZFEI branch in Ufa and ANOO "Ural Institute of Innovation ".Subject of reports devoted to such aspects of fiscal policy as the financial management of enterprises in the innovation, modern principles and mechanisms of public finance management, ways to increase the investment attractiveness of the economy, the role of financial and credit institutions in enhancing innovation activity; stock markets: current status and perspectives, methods and innovative risk management tools, financial mechanisms of state support and development of small business.
"CURRENT TRENDS IN THE DEVELOPMENT OF SCIENCE AND TECHNOLOGY Collection of scientific papers based on materials from the VII International Scientific and Practical..."
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ADVANCED SCIENTIFIC RESEARCH AGENCY
MODERN DEVELOPMENT TRENDS
SCIENCE AND TECHNOLOGY
Collection of scientific papers
based on materials
VII International Scientific and Practical Conference
In ten parts
Belgorod
Modern trends in the development of sciences
and and technologies:
collection of scientific papers based on the materials of the VII International Scientific and Practical Conference October 31, 2015: at 10 a.m. / General. ed.
E.P. Tkacheva. – Belgorod: IP Tkacheva E.P., 2015. – No. 7, part VIII. – 148 p.
The collection examines current scientific problems based on materials from the VII International Scientific and Practical Conference “Modern Trends in the Development of Science and Technology” (Belgorod, October 31, 2015).
The scientific achievements of leading scientists, practitioners, graduate students, applicants, undergraduates and students in economic sciences are presented.
The electronic version of the collection is freely available on the website:
Avdeev D.Yu. PRINCIPLES FOR FORMING INFORMATION IN THE REPORT
ABOUT FINANCIAL RESULTS IN ACCORDANCE WITH RUSSIAN
AND INTERNATIONAL STANDARDSBorisova D.V., Borisov V.A. SOME ASPECTS OF DYNAMICS
TRADE TURNOVER OF PRODUCTION AND TECHNICAL PRODUCTS
DESTINATIONSBorisova L.V., Dimitrov V.P. CHANGES IN STATISTICAL INDICATORS OF TRADE TURNOVER OF THE ROSTOV REGION WITH FEDERAL DISTRICTS......... 10 Garkovenko I.S., Gritsunova S.V. PROSPECTS AND RISKS OF GLOBALIZATION DEVELOPMENT
Grishanova A.M. DEVELOPMENT OF BUDGETARY FEDERALISM IN THE RF IN THE CONDITIONS OF THE FORMATION OF CIVIL SOCIETY
Demchenko Z.A. INDIVIDUALS INCOME TAX IN MODERN RUSSIA: PROBLEMS, SEARCHES, SOLUTIONS
Karmokova H.B. MODELING FORECASTING TAX COLLECTIONS TO INCREASE THE COLLECTION OF TAX PAYMENTS
Kozhevnikova V.D., Nadeeva T.A. MANAGEMENT OF FINANCIAL SECURITY OF CONSUMERS OF INSURANCE SERVICES
Komarova Yu.O. DEVELOPMENT OF MEDIUM BUSINESS ABROAD
Korochentseva O.A. AUDIT OF THE EFFICIENCY OF GOVERNMENT BORROWING
Krasnova O.I. MODERNIZATION OF THE PATENT TAX SYSTEM.... 41 Lotareva K.M., Melentyeva N.A., Kuzmenko O.E., Gritsunova S.V. IMAGE AND
REPUTATION OF THE TERRITORY AS THE BASIS OF PROMOTION IN COMPETITIVE
ENVIRONMENT (BASED ON THE EXAMPLE OF THE CITY OF ROSTOV-ON-DON)Makarenko T.A., Lotareva K.M., Melentyeva N.A., Gritsunova S.V. APPLIED
SOFTWARE PRODUCTS FOR FINANCIAL STATUS ANALYSIS
ENTERPRISESMikhailyuk M.V. TRANSPORT AND LOGISTICS MARKET OF RUSSIA:
Moiseev N.A., Ryzhakov G.V. ASSESSMENT AND FORECASTING OF THE COMPETITIVENESS OF THE REGION
Nazranov Z.Z., Maremkulov A.Kh., Mandroschenko O.V. MODERN PROBLEMS IN PROPERTY TAXATION
Nikolaenko O.V., Efimova K.E., Gritsunova S.V., Bogdanova R.A. AGRICULTURAL DEVELOPMENT DURING THE FINANCIAL CRISIS
Novikova E.D., Esakova E.E. STRATEGIC PERFORMANCE INDICATORS
CONSUMPTION OF MATERIAL RESOURCES OF A COMMERCIAL ORGANIZATION... 68
Ovchinnikov E.N. IMPROVING REGIONAL INVESTMENT POLICIES IN MODERN ECONOMIC CONDITIONSOvchinnikov M.P. CORPORATE ADVANTAGES IN CORPORATE MANAGEMENT
Ovchinnikov M.P. RESOURCE APPROACH IN CORPORATION MANAGEMENT............ 83 Panzhenskaya I.G., Stash F.M. CAPITAL INVESTMENTS AND THEIR ROLE IN THE EFFECTIVE OPERATION OF THE ORGANIZATION
Petrova I.A. CREATION OF COMPETITIVE PRODUCTS AT DEFENSE INDUSTRIAL COMPLEX ENTERPRISES
Petrushkan K.S., Gritsunova S.V. IMPORT SUBSTITUTION OF RUSSIAN PRODUCTS DURING THE FINANCIAL CRISIS
Pozdnyakov K.K. MECHANISMS AND PROBLEMS OF ELECTION AND FURTHER
WORK IN MEDIUM AND SMALL COMPANIES WITH STATE
PARTICIPATION (PRACTICAL CASE)Rysalieva M.Sh. FEATURES OF THE FORMATION AND DEVELOPMENT OF THE TAX SYSTEM OF THE KYRGYZ REPUBLIC
Savelyeva Yu.V., Savelyeva M.Yu., Borodina Yu.B., Khramtsova O.O. SOME ASPECTS OF ASSESSING THE EFFECTIVENESS OF STATE PROGRAMS......... 104 Sayetgaraeva S.A., Pirogova S.V. RUSSIAN ECONOMY TODAY
Safronova A.V., Naumov S.A., Kvasha V.A. SPORTS MANAGEMENT AS A FACTOR IN THE DEVELOPMENT OF THE SPORTS INDUSTRY
Sevek V.K., Chuldum A.E. ON THE QUESTION OF THE POSSIBILITY OF CREATING A SYSTEM OF INNOVATIVE CITY DEVELOPMENT IN THE REPUBLIC OF TUVA
Smirnova M.A., Sovetova N.P. MECHANISMS FOR INCREASING INNOVATION AND INVESTMENT ATTRACTIVENESS OF A MUNICIPAL ENTITY
Taganov R.A., Gilman D.V., Spirkina O.V., Balakin V.A. WAY
FORMALIZATION OF THE PROCESS OF ANALYSIS OF PROCESS RISKS OF THE PROJECT
BASED ON FUZZY GRAPH MODELSTovysheva A.A. CAUSE-FACTOR ANALYSIS OF THE REGULARITIES OF MIGRATION PROCESSES IN RUSSIA
Trefilova I.N. VALUE CHAIN CONCEPT
Tkhorikov B.A. TRANSACTION COSTS OF PRODUCING SOCIAL SERVICES
Chuldum A.E. ANALYSIS OF THE DEMAND FOR PRODUCTS OF THE CONSTRUCTION COMPLEX OF THE REPUBLIC OF TUVA FOR 2009
Shibikin D.D., Munin V.S. TRIAD OF LARGE-SCALE INVESTMENT PROJECTS IN RUSSIA
SECTION "ECONOMIC SCIENCES"
PRINCIPLES OF INFORMATION FORMATION
IN THE REPORT ON FINANCIAL RESULTS ACCORDING TO
WITH RUSSIAN AND INTERNATIONAL STANDARDS
– – –
Key words: report, financial performance report, financial statements, principles for generating report indicators, income and expenses.
The key area of harmonization of modern Russian accounting and reporting with international standards is accounting regulation, which involves regulatory regulation of both the methodological foundations of the accounting process and the methodological, organizational and technical aspects of accounting and reporting information in accordance with IFRS. The process of reforming Russian accounting already has its own history, its own stages and the most pressing problems corresponding to each stage that require their own understanding and the most effective solution. Some of these problems were successfully resolved, while the other part not only did not find its adequate solution, but also caused a whole series of additional problems and controversial situations arising from them.
A feature of the Russian financial results report is its non-alternative nature in the classification of expenses, presentation of form and content, and the rules for its preparation, which is largely due to the underdevelopment of market mechanisms and systems for assessing the fulfillment of tax obligations by an economic entity. In matters of constructing forms and models of various IFRS financial statements, the national standards of the USA (US GAAP) and Great Britain (UK GAAP) demonstrate greater flexibility than Russian accounting standards. Summarizing the American experience in preparing financial statements for external users, O.V. Solovyova, E.M. Gracheva, A.V. Baranov, A.E. Zhminko and other authors note that, along with complete ones, condensed financial statements can also be generated, since users do not always need to provide detailed information. The income statement can be presented in two formats: “one-step”
(single-step format), characterized by simplicity, and “multi-step” (multiplestep format), which is a sequential calculation of net profit by linking the corresponding income and expenses.
In the UK, the Companies Act (Company Act 1985) allows four formats for presenting data in the profit and loss account, but in practice, mainly two are used: the first represents sales less expenses accounted for on a functional basis, disclose gross profit; in the second, expenses are presented by their type, gross profit is not shown separately.
The standards of the USA (US GAAP) and Great Britain (UK GAAP) in comparison with IFRS (IAS) put forward clearer rules for the presentation of reporting information. In the income statement prepared in accordance with US GAAP, the Securities and Exchange Commission sets an additional requirement for the presentation of comparative data for 3 periods.
We systematize the principles for forming financial performance report indicators in the table.
Table Principles for the formation of indicators of the report on financial results of economic entities Name Content of the principle Purpose of the principle
1. Understandability Visualization and consistency of indicators. Unambiguous understanding of the position of indicators. There is an unambiguous understanding among all users of maintaining interim results when calculating the financial results of activities. Clarity of algorithms for calculating reporting indicators (use of well-known terminology, availability of comprehensive explanations, sequence of application of methods for calculating indicators)
2. Completeness and completeness - Reflection of truthful information about Ensuring the reliability of all income and expenses, taking into account the need to verify the reporting of the completeness and validity of the reflected data according to the facts of economic life accounting
3. Material - Separate disclosure of significant items Reflection in the report of the completeness of income items for each type of income and useful information, corresponding expenses that can influence the economic decisions of users
4. Detailing and Disclosure of income and expenses by type Presentation of a complete financial calculation in full, without allowing mutual information about income, the total result of a combination of items of income and expenses, profits and expenses and the financial method of gross and losses, except for cases results actively provided for by the standards for the bay. Providing financial accounting. IFRS (IAS) 1 and the applicable PBU 4/99 define a mandatory minimum amount of separately disclosed information in the report structure. According to the accounting provisions “Income of the organization” PBU 9/99 and “Expenses End of table.
organization" PBU 10/99, all income and expenses of the reporting period in the report are structured with division into ordinary and other Construction According to IAS 1 analysis of expenses Provision 5.
The basis of the report can be presented either by the nature of reliable and relevant cost analysis or by cost functions. According to PBU 4/99, the report is based on the founders of the classification of expenses by function
6. Periodization Reflection in the report only of income and comparison of expenses related to the reporting period and income related to the period in which, according to the principle of one accounting accrual (assumption of a time period for more certainty of the facts of economic accurate calculation of activity), they took place, regardless - the results of SIMO transactions from the actual time of receipt or payment of funds associated with such facts of economic life
7. Comparable data for the reporting periods reflected in the report must be comparable. Comparison and analysis For all amounts reflected in the report, the analysis of indicators reveals comparative information for the previous period. In world accounting practice, strict adherence to the principles of formation of financial reporting indicators when constructing forms of a report on the financial results of an economic entity and presenting reporting indicators in it is manifested in the use different methodological approaches, differing in content, structure and location, methods of grouping reporting information. When using the selected methodological approaches, the priority is to follow established principles, which ensures the formation of reliable information about economic events with the assets and capital of the organization and at the same time confidence for users in the validity of decisions made on the basis of reporting information, which is decisive for management.
The specific form of the report is developed by the economic entity independently on the basis of the minimum specified requirements for the content of the disclosed information and the recommendations presented on its structure.
Bibliography
1. Terekhova V.A. On reforming accounting reporting forms // Everything for an accountant. 2011. No. 5. P. 14.
2. Druzhilovskaya T.Yu. New regulations for the preparation of profit and loss statements in RAS and IFRS // International accounting. 2012. No. 5. P. 2.
3. Bazlova T.Ya., Glembitskaya M.L. Comparative analysis of accounting for financial results according to Russian and international standards // Bulletin of the Verkhnevolzhye AIC.
2012. No. 2. P. 25.
4. Shumskaya V.Yu. Income statement. Its compilation within the framework of the Russian accounting system and IFRS // In the collection: Problems of reforming accounting in accordance with IFRS International scientific and practical student conference: collection of scientific papers. Stavropol State Agrarian University; Grodno State Agrarian University (Belarus); Poltava State Agrarian Academy (Ukraine). 2015. P. 205.
SOME ASPECTS
DYNAMICS OF PRODUCT TURNOVER
PRODUCTION AND TECHNICAL PURPOSE
– – –
Key words: trade turnover, basic and chain coefficients of growth and gain, industrial and technical products.
The exchange of goods between the Rostov region and the Federal districts of the Russian Federation increases annually, which indicates the strengthening of interregional ties and the intensification of the process of goods exchange. Of interest is the change in sales volumes of industrial and technical products (PTN) in the region itself. In Fig. quantitative data on sales volumes over the past 16 years are presented, and in table. statistical indicators of this series.
Data analysis using a software system showed that there is a positive trend in sales growth for products in this group. At the same time, there is a cyclical nature of changes in sales volume in the region (2006–2009; 2011–2013). The basic absolute increase in trade turnover reflects the development of the indicator relative to the initial period of the study - 1998. The average absolute increase is 3.13 billion rubles.
Dynamics of sales of PTN products 90.0 80.0
– – –
The chain absolute increase in trade turnover shows the dependence of the period under study on the previous one. There are increasing and decreasing trends throughout the study period. The growth coefficient shows how many times a given level of a series is greater than the base level (in our case, 1998). In 2013, the growth rate was 12.93.
The average annual growth rate of trade turnover of PTN products in the territory of the RO is T R 1.19, which is slightly less than the growth rate of trade turnover in general in the region.
An analysis of trade turnover in the Rostov region based on intensity indicators of time series indicates a positive dynamics in the development of regional trade exchange, in particular, industrial and technical products. Monitoring of the commodity market based on statistical methods reflects the cyclical picture of the functioning of the market and allows us to talk about the prospects for stable economic development of the Rostov region.
Bibliography
4. Dimitrov, V.P. Dynamics of the main indicators of trade turnover in the Rostov region / V.P. Dimitrov, L.V. Borisova, D.V. Borisova. – International scientific journal “Symbol of Science”. – 2015. – No. 9. – P. 136 – 137.
CHANGES IN STATISTICS
TRADE TURNOVER OF ROSTOV REGION
WITH FEDERAL DISTRICTS
– – –
Dimitrov V.P.
Head of the Department of Quality Management, Doctor of Engineering. Sciences, Professor, Don State Technical University, Russia, Rostov-on-Don A brief analysis of statistical indicators of trade turnover between the Rostov region and the Federal districts is given. Indicators of the intensity of changes in the values of the dynamic series of trade turnover for the period from 1998 to 2013 have been determined. The analysis allows us to identify trends in the development of cooperation between the Rostov region and the constituent entities of the Russian Federation.
Key words: trade turnover, federal districts, average absolute growth, average annual growth rate.
– – –
The analysis shows that trade turnover is most actively developed with the Central Federal District. This is evidenced by both the absolute value of trade turnover in 2013 and the average annual growth rate (1.33). At the same time, with the Ural Federal District the average annual growth rate is the lowest (1.20), and with the Far Eastern Federal District, despite the low value of trade turnover in absolute terms (due to territorial remoteness), the average annual growth rate is 1.35.
Bibliography
1. Borisova L.V. Some aspects of the analysis of the development of commodity markets / L.V. Borisova, V.P. Dimitrov, N.P. Semenyuk // Vestnik Don. state tech. un-ta. 2011. T11, no. 8. – P. 1255-1260.
2. Dimitrov V.P. Analysis of the dynamics of trade turnover between the Rostov region and the constituent entities of the Russian Federation / V.P. Dimitrov, L.V. Borisova, M.S. Zotova, N.P. Semenyuk. – State and prospects for the development of agricultural engineering: materials of the 5th int.
3. Dimitrov V.P. Software system for entering expert knowledge / V.P. Dimitrov, L.V. Borisova, I.N. Nurutdinova, E.V. Bogatyreva // Vestnik Don. state tech. unta. –2011. – No. 1 (52). – P. 83 – 90.
PROSPECTS AND RISKS OF GLOBALIZATION DEVELOPMENT
– – –
Key words: globalization, globalization of the world economy, international division there, market conditions.
The most key process in the development of the modern economy is the process of globalization. Globalization is the process of integration and unification of most areas of economic and political activity. Globalization is a rather contradictory phenomenon, since along with obvious development prospects, there are many associated risks that are closely interrelated with the course of this process. However, over the entire period of study, globalization has shown itself to be a scientific phenomenon with practically no alternatives, therefore the main task of modern researchers is to find and anticipate the risks that the process of globalization carries.
The globalization of the world economy assumes that the economies of all countries of the world will be transformed into a global structure, within which there is a free movement of goods and services and there is close interaction between modern institutions.
Many factors have contributed to the development of globalization, but the key ones are the emergence of the international division of labor and the development of scientific and technological progress. Modern economies are no longer closed to interaction, which has made it possible to work more productively on the globalization of many significant processes, which, in turn, increased the movement of capital and led to active integration into the economies of other countries. The emergence of the first transnational companies accelerated the exchange of experience and technology, accelerated the production of goods, led to an increase in the influx of capital, and contributed to the development of international competition.
Thus, globalization has several positive features that have a beneficial effect on the economic state of countries:
1. Globalization contributes to the strengthening and development of international competition. Active competition causes a surge in global production growth, and, as a result, a more efficient redistribution of resources.
2. Globalization promotes mutually beneficial trade, which helps to satisfy the interests of all stakeholders.
3. Globalization helps countries in the process of development to gain a foothold in world markets and the opportunity to compete in the future with the most advanced countries.
4. Intensifying international competition, globalization, in further consideration, helps the development of scientific and technological progress and the introduction of the latest technical developments into use. Countries that apply advanced developments significantly reduce their own costs and speed up the introduction of new products to the market.
5. Globalization contributes to increasing economies of scale in production, which, in turn, helps to reduce costs and prices for goods, which guarantees stable economic growth.
6. Globalization examines and helps solve many world problems, in particular in the field of ecology. This is achieved by coordinating the actions and cooperation of the forces of many states.
The result of globalization, according to scientists and researchers, should be an increase in the general well-being of the world community.
However, globalization remains a rather controversial phenomenon and scientists tend to have different approaches to the problem of its development. There are quite serious risks accompanying the processes of globalization, which can significantly complicate the economic development of individual countries or even the entire world economy.
Modern globalization processes are actively developing only in a number of industrialized countries, often ignoring countries that are only at the stage of developing their own economies. While the positions of the first category of countries are significantly strengthening, the development of countries of the second category may be slowed down or even stopped for some period due to the lack of competitive advantages over more advanced countries. Thus, the degree of influence of globalization directly depends on the place a country occupies in the world economy, actually concentrating the bulk of its benefits in the hands of advanced countries.
It is this fact that gives rise to the next problem of globalization - uneven access to the benefits of globalization, which in the future can cause conflicts at various levels, from regional to international. Globalization does not contribute to income equalization; it exacerbates inequality, since most of the resources are concentrated in the hands of rich and developed countries. The negative phenomena of globalization are most acutely felt by countries belonging to the world periphery.
Being suppliers of raw materials to more advanced countries, they are directly dependent on market conditions and have much lower incomes.
The economy of poor states in these conditions is extremely unstable, subject to crises and various economic fluctuations, which causes destabilization of the country's economy, as well as an aggressive policy against the introduction of foreign ideas and technologies. The most negative outcome seems to be the transition of the economy of a state of this type under the full control of a more developed state, which can be considered as a possibility of neutralizing national sovereignty and will lead to an unstable political situation in the country.
The continued rise in mass migration is another challenge to globalization. The influx of cheap labor significantly complicates interethnic relations and also contributes to the growth of unemployment among the indigenous population of the country. Countries with high labor costs transfer part of their production capacity to countries where wages are low, but since they often require the production of goods using highly skilled labor, some workers with lower qualification levels are not in demand, and they are forced look for other types of employment.
Global instability due to the interdependence of the economies of most states is also a risk of globalization. A crisis developing in one state can spread to other states and the consequences will become global.
Globalization is the most controversial process in the modern economy, and it is impossible to draw an unambiguous conclusion about its harm or benefit, since the prospects and risks of globalization are constantly changing. Most researchers agree that globalization is a large-scale and uncontested process that can be slowed down, but cannot be stopped or reversed. Countries need to adapt as effectively as possible to the new operating conditions of the world economy, wisely take advantage of the positive features of globalization and try to combat and prevent the negative factors accompanying the development of globalization.
Bibliography
1. Gromyko A.A. Globalization and global governance: opportunities and risks // Vestn. Moscow Univ. Series 25 International relations and world politics, No. 3, p. 3, 2013.
2. Gritsunova S.V., Sedykh Yu.A. Analysis of the personnel management system of territorial generating companies in the Rostov region and assessment of their effectiveness // Electronic journal “Engineering Bulletin of the Don”, No. 1, part 2. – Rostov-on-Don, 2015.
3. Chusova T.O. “Risks and contradictions of globalization” // Proceedings of the conference of the Scientific Research Center, issue 30, pp. 33-36, 2013.
4. Grinin L.E. Globalization and national sovereignty // Journal “History and Modernity”, No. 1, pp. 6-31, 2005.
5. Pozhidaeva S.V. Justification of management decisions on the interaction of small, medium and large enterprises // Journal “Accounting and Statistics”, No. 1 (21) – Rostov-Don, 2011.
DEVELOPMENT OF BUDGETARY FEDERALISM IN THE RF
IN THE CONDITIONS OF THE FORMATION OF CIVIL SOCIETY
Grishanova A.M.student, Financial University under the Government of the Russian Federation, Russia, Moscow In the article, the problems of the development of fiscal federalism are considered as one of the priority factors in the formation and development of civil society in the Russian Federation. Improving interbudgetary relations involves solving not only important economic but also social problems, since one of the fundamental principles of fiscal federalism is the principle of fiscal decentralization, the main goal of which is to improve the quality of public services throughout the Russian Federation. The development of fiscal federalism in the context of the emergence of civil society is a necessary condition for the prosperous and stable socio-economic development of Russia.
– – –
3) In modern conditions, increasing the tax potential of the regions is one of the priority areas for reforming the tax system of the Russian Federation, which requires the use of more effective tools for assessing it. In the context of the development of civil society, the tax potential of any budget level must correspond to the volume of its spending powers, however, in practice, unfortunately, everything is different.
4) Responsibility for collecting taxes should be assigned to the budget level that will ensure minimal costs for their administration and maximum collection. Today, in practice, everything is different, although it should be noted that colossal work is being done to improve tax administration, due to which there is an increase in tax revenues to the budget system of the Russian Federation.
5) One of the highest priority tasks of modern Russia is maintaining a balanced budget system. Horizontal imbalance of the budget system arises due to differences in the economic potential of territorial units. At the same time, it manifests itself both in differences in tax revenues of territories and in the diversity of needs and costs of public services provided. The problem is that the “lion’s share” of tax revenues goes to the federal budget, and this, in turn, causes insufficient revenues at the subject and local levels.
The need to develop fiscal federalism in the Russian Federation stems from the fact that the system of interbudgetary relations that has developed to date in Russia does not meet the fundamental principles of civil society and does not correspond to the country's development strategy.
There is still extremely high centralization of fiscal powers at the federal level. Regional and local budgets have excess financial obligations assigned to them by federal legislation, but not backed by sources of funding, that is, “unfunded federal mandates.”
Table 2 presents data on tax revenues to the consolidated budget of the Russian Federation and to the consolidated budgets of the constituent entities of the Russian Federation.
To date, the methodology for equalizing the levels of budgetary provision of specific regions has not been sufficiently developed: the bulk of the expenditures of regional and local budgets is regulated by centrally established standards: from 25% to 70% of tax revenues of territorial budgets are generated through deductions from federal taxes. In addition, a significant part of financial assistance to the regions is distributed without clear criteria, and, consequently, there is no certainty of receipts.
Table 2 Share of consolidated budgets of the constituent entities of the Russian Federation in the consolidated budget of the Russian Federation Share of consolidated Consolidated Consolidated budgets of the constituent entities of the Russian Federation Years budgets of the constituent entities of the Russian Federation, zhet RF, billion rubles. in consolidated billion rubles.
budget of the Russian Federation, % 2012 20666.6 5,793.1 28.03 2013 21326.27 5,959.2 27.94 2014 21021.06 5,766 27.43 In modern conditions, regional and local authorities are not able to ensure the absence of deficits in their budgets . Therefore, they pursue a policy of selective or partial fulfillment of their financial obligations. And, therefore, ensuring the real powers of regional and local authorities is the main goal of reforming inter-budgetary relations that correspond to the construction of civil society in Russia.
A significant part of the revenues of territorial budgets is generated through deductions from federal taxes. This is due to the fact that regional and local tax revenues are insufficient to finance the necessary expenses.
The distribution of tax revenues between budgets of different levels should lead to equalization of the financial security of the regions and reduce the subsidization of regional budgets. But the lack of connection between the volume of budget services provided and the collection of local taxes reduces the efficiency of the use of financial resources. Therefore, an increase in the role of regional and local budgets’ own revenues must be ensured.
There are several ways to solve the problems that exist today in the regulation of interbudgetary relations:
1) expansion of tax powers of regional and local authorities;
2) assigning deductions from federal taxes to regional and local budgets on a long-term basis;
3) reducing the scale of distribution of tax revenues between levels of the budget system;
4) involving the public in the formation and expenditure of budget funds.
The issue of considering the existing problems of fiscal federalism in the context of the formation and development of civil society in Russia is more relevant than ever. Since fiscal federalism provides for fiscal decentralization, the main goal of which is to improve the quality of public services provided to citizens at the expense of state and local budgets. Consequently, this is one of the most important issues in the socio-economic development of Russia.
Bibliography
1. Savchenko P.V., Pogosov I.A., Zhiltsov I.A. Economics of the public sector. M.: INFRA-M, 2010.
2. Ponomarenko E.V., Isaev V.A. Economics and finance of the public sector (basics of the theory of an effective state). M.: INFRA-M, 2007.
3. URL: www.minfin.ru (date of access: 10/22/2015).
4. URL: www.nalog.ru (date of access: 10/22/2015).
5. URL: www.gks.ru (date of access: 10/22/2015).
INDIVIDUALS INCOME TAX IN MODERN TIME
RUSSIA: PROBLEMS, SEARCHES, SOLUTIONS
Demchenko Z.A.Associate Professor of the Department of Economics, Candidate of Pedagogical Sciences, Higher School of Economics and Management of the Northern (Arctic) Federal University named after M.V. Lomonosov", Russia, Arkhangelsk The article examines the problems of taxation in the Russian Federation and those innovations and proposals that are of fundamental importance for the creation of a tax system for individuals. The author's subjective position is presented, taking into account objective factors and the source base that is available to researchers today. The types of taxation of individuals and the mechanisms for their regulation have been studied. Conclusions are drawn about the positive effect of taxation of individuals, and the negative trends that exist in this system. A point of view has been expressed on how to get rid of them.
Key words: tax, tax system, personal income tax rate; various types of tax; regulatory function of tax; modern theory of taxes;
double taxation; fiscal and regulatory nature of the tax; tax calculation mechanism.
The analysis of the research made it possible to highlight the problem of finding the best balance between tax fairness and the economic efficiency of a particular tax.
The article notes that a special position among taxes paid by individuals is occupied by the personal income tax. This is the only tax that existed in our country during the years of Soviet power, when there was practically no tax system. This tax did not have a serious impact on the financial situation of the country's population, which was explained by the lack of significant differentiation in the generally quite low incomes of the population.
Today, personal income tax has a direct impact on household spending; its individual elements can either stimulate or reduce consumption. In this regard, the most important task of the state's tax policy is to establish such rates of tax on personal income that would ensure a fair redistribution of income and the problem of stratification of society would be minimized. Therefore, in modern society, the topic of personal income tax - as it most directly affects the material well-being of citizens and concerns us all - is very relevant.
The information base of the study consisted of legislative and regulatory acts regulating the system of taxes and fees, as well as general principles of taxation and fees in the Russian Federation, educational and methodological literature on taxation issues in the Russian Federation, articles in periodicals devoted to personal income tax, as well as electronic sources. Based on the results of the theoretical research, several different points of view have been established on the development of the foundations for the emergence of the tax, the mechanisms of its regulation, etc.
J.M. Keynes was the first to substantiate the regulatory function of taxes through progressive taxation. Therefore, taxes are a central element of the Keynesian school of economic thought as a means of regulating the level of savings. If there are large savings in conditions of underemployment, they are considered as a passive source of income that is not used in production. In this regard, excess savings should be withdrawn through taxes.
According to A. Laffer, there is a dependence of tax revenues of the state budget on the level of tax rates. The optimal tax rate is at the level of 30% - 40%, which ensures maximum tax revenues to the state budget. A further increase in the tax rate reduces incentives for work, entrepreneurship and other economic activities, business is curtailed or goes into the shadows, after which it is impossible to restore the previous level of taxes collected on the basis of the old legislative framework.
Research and analysis of the main provisions of modern tax theory for the purpose of effective functioning of the tax system presupposes compliance with its following fundamental principles: justice as universality of taxation and uniformity of distribution between citizens depending on their income; certainty, when the amount, method and means of payment must be known in advance to the taxpayer; convenience, provided that the tax must be collected at the time and in the manner most convenient to the taxpayer; economy, in which the tax system should be the most rational, have minimal costs of its operation; the principle of avoiding double taxation.
The main research question in the work was the question of the holistic implementation of personal income tax (NDFL). Research results This issue allowed us to conclude that the personal income tax, being essentially one of the economic levers of the state, with the help of which issues of both a fiscal and regulatory nature should be resolved, does not fully meet the realities of our time.
The historiography of the stated issue made it possible to establish that during the years of Soviet power, budget revenues from income taxes did not have a significant fiscal significance, amounting to only 5% - 6% of all state budget revenues, which included budget revenues of all levels of government. The majority of workers paid taxes at reduced rates, which ranged from 8.2 to 13%. At the same time, certain categories of workers and employees were exempt from paying income tax, including collective farmers and military personnel.
Thus, under the conditions of a command-administrative type of economy, taxes, including income tax, did not play a special role in the formation of the country's budget. The work draws attention to the dominant role in the financial support of state activities in a market economy of taxation not only of legal entities, but also of individuals.
Based on the analysis of a number of government documents, we see that the foundations of modern income taxation for individuals were laid in Russia with the adoption of the Russian Federation Law of December 7, 1991 No. 1998-1 “On personal income tax.” With the entry into force of this law on January 1, 1992, Russia, in fact, created a system of income taxation for individuals that was fundamentally different from what had previously operated in the Soviet Union. This system of taxation of individuals is based on principles different from those in force in the system of centralized state regulation of the economy, which changed and were refined over time until they finally acquired a relatively complete form in the Tax Code of the Russian Federation.
In August 2000, Part II of the Tax Code of the Russian Federation was published, which came into force on January 1, 2001. A distinctive feature of personal income tax in Russia is the proportional rate of income tax. A flat rate of 13% was introduced in 2001. Until 2001, Russia had a progressive personal income tax rate for the working population.
It can be stated that in many countries of the world the personal income tax is progressive, and sometimes reaches a level of 30 to 50% (Germany, France, Italy, China, USA, etc.). Consequently, despite all the disagreement among opponents regarding the assessment of the perfection of our tax system, personal income tax is one of the lowest in the world. The basic personal income tax rate in Russia is 13%. For certain types of income, different rates are established. The motives for Russia's refusal from the progressive global scale of income taxation in favor of a flat one in the Russian Federation look quite convincing.
We have established the fact that there are other types of tax rates.
Thus, for example, the tax rate is set at 9% for income: from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation; in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on the income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers before January 1, 2007.
A study of the mechanism for calculating personal income tax (NDFL) showed that high taxes are a negative phenomenon that gives rise to a decline in production, a decrease in entrepreneurial activity, labor and investment initiative, as well as a massive desire of entrepreneurs and the population to hide income, increased social tension, inflationary processes in society. In the context of an increase in the maximum rate of income tax, the issues of blocking the channels for the escape of the highly wealthy part of the population from paying this tax become especially acute. One of the most effective ways to achieve this is as follows: in addition to income accounting, it is necessary to establish effective control over the compliance of significant consumption expenditures with the income actually received by individuals.
P.V. Trunin, in his work on the impact of increasing the standard personal income tax deduction on the welfare of low-paid categories of workers, considers two main options for reforming the standard tax deduction: increasing the size of the tax deduction to the subsistence level; as well as an increase in the size of the tax deduction to the level of the subsistence minimum, accompanied by an increase in the threshold value of accumulated income, before which the tax deduction is applied, to the amount of annual income corresponding to a monthly salary equal to the subsistence minimum. The author is of the opinion that increasing the standard deduction to the level of the subsistence level will cause a decrease in the share of workers with disposable income below the subsistence level by only 1.8%, and a simultaneous increase in the threshold value of accumulated income, up to which the standard deduction is applied, will lead to a drop in this shares by 3.7%.
The biggest debate regarding the reform of personal income tax is over the introduction of a progressive tax scale. It is proposed to introduce differentiated personal income tax rates from 6 to 30% depending on the taxpayer’s income. The study of the mechanism of personal income tax (NDFL) requires the identification of methodological approaches to its formation and payment. It has been proven that personal income tax affects: the political and economic situation in the country, stability, and redistribution of income.
The connection between the personal income tax and the consumption tax is important: with the help of what type of tax is it possible to achieve greater redistribution of social welfare, that is, to achieve greater justice with the maximum value of the chosen welfare function and minimal losses from possible tax evasion.
The conclusion is: 1) taxes on the population are an integral part of the functioning of the economy of any country; 2) in all the leading economically developed countries of the world, one of the types of personal income tax, the personal income tax, is the main part of the federal budget revenue; 3) taxes on the population have a large number of disadvantages, one of which is the non-progressive tax scale; 4) in the Russian Federation, the taxation system for the population is too cumbersome and requires simplification through the abolition of many benefits and discounts. In Russia, there are many different types of income generation for the population, and tax legislation does not always have time to reflect them.
Bibliography
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2. Tax Code of the Russian Federation (part two): federal. Law of 05.08.2000 No. 117-FZ (as amended on 24.11.2014) (as amended and supplemented, entered into force on 05.12.2014) [Text] // Collection of legislation of the Russian Federation. – 2000. – No. 32. Art. 3340.
3. Law of the Russian Federation of December 7, 1991 No. 1998-1 (as amended on March 24, 2001) “On personal income tax” // Russian newspaper: URL: www.consultant.ru (date of access:
4. Zakharin V.R. Taxes and taxation: textbook: 2nd ed., revised. and additional – M.: Publishing House “FORUM”: INFRA-M, 2014. – 320 p.
5. Details about financial management. Priority areas and problems of development of personal income tax: URL: http://www/deepfinance.ru/ (Date of access: 09/20/2015).
6. Koren A.V., Pershina V.V. Current problems and ways to improve personal income tax in the Russian Federation // Global scientific potential. – 2014. – No. 5 (38). – P. 63-65.
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8. Tyurina Yu.G., Napolskikh L.A. The impact of personal income tax on the standard of living of the population // Economics: yesterday, today, tomorrow. – 2012. – No. 7: URL:
www.consultant.ru (date of access: 07/19/2015).
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MODELING FORECASTING TAX COLLECTIONS FOR
INCREASING THE COLLECTION OF TAX PAYMENTS
Karmokova H.B.Department of Accounting, Ph.D., Associate Professor, Kabardino-Balkarian State Agrarian University named after V.M. Kokova”, Russia, Nalchik The article is devoted to the issues of tax forecasting and assessment of tax potential in the spectrum of revenues from taxes and fees to the budget system of the Russian Federation and its constituent entities, in particular the Kabardino-Balkarian Republic. Based on and similar to the model for controlling tax revenues used by Barents Group USA, a model for monitoring and forecasting tax revenues and fees has been developed, where at the first stage the dynamics of planned tax collection and revenues over a certain period are built.
Key words: mathematical modeling, forecast dynamics, tax collections, international accounting standards, tax system, tax havens, forecasting, dynamics.
In the context of the emerging rise of the Russian economy, the sustainable development of the tax system, as a factor ensuring the dynamic stability of the system of social reproduction, is becoming one of the priority tasks of economic transformations.
In modern scientific literature, tax issues occupy a special place due to the need for fundamental tax improvements in the taxation system. At the same time, the ongoing changes in the tax system, often of a superficial nature, do not contribute to its effectiveness and do not fully solve the problems that arise.
Tax forecasting is an assessment of the tax potential and revenues of taxes and fees to the budget system (consolidated, federal and territorial budgets) and is carried out on the basis of a forecast of the socio-economic development of the Russian Federation and its constituent entities in the form of a system of indicators and basic parameters of socio-economic development.
In the USA, the tax revenue control model developed by Barents Group USA is used and projected onto International Accounting Standards (IAS).
By analogy with this method, we have developed a model for monitoring and forecasting tax revenues and fees.
In the first stage, the model builds the dynamics of planned tax collection and revenue over a certain period.
As experience shows, the collection plan increases each subsequent period, therefore the dependence of the planned collection Cn t on time has the form of a power function, i.e.
Cn t C0t n, (1) where C0 is the planned collection of the first quarter, n is an indicator of the degree of increase in tax collection over time. However, the actual collection of taxes Cf t and revenues differs from the planned one, therefore Cf t C0t nm, (2) m - shows the degree of deviation of the actual collection of tax revenues from the planned one and is the management key, i.e. if m 0, then the actual collection is ahead of the planned one, and if m 0, then there is a lag behind the planned one for the period of time t.
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Rice. 1. Dependence of tax collection on time (by month) Information on deviations of individual tax revenues from forecasts, i.e. m, and their reasons, gives the analyst the opportunity to influence monthly tax revenues and fees in the future, which confronts higher authorities with the need to revise annual budget projections. In addition, these equations make it possible to calculate the dynamics of collections at any time, as well as to predict the total collection of taxes and revenues for a certain reporting period.
For complete clarity, we will display graphically the general dependence of tax collection on time by month and the logarithmic dependence of tax collection on time, taking into account the calculations made above.
It should be noted that currently in Russia such tax modeling methods are not properly used due to the fact that the country’s tax system is changing, on the one hand, and there is significant inflation, on the other.
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Rice. 2. Logarithmic dependence of tax collection on time. It is necessary to improve existing methods of the mechanism for collecting tax payments, including by reducing the tax burden, as well as legalizing all income.
It is also important to note that the taxpayer must fulfill the obligation to pay the tax independently (unless otherwise provided by the legislation on taxes and fees) within the period established by law.
Bibliography
1. Abanin M.A. Special tax regimes as a tax planning tool. // Economy and Law, 2012, No. 10. – P.76-86.
2. Babanin V.A. Organization of tax planning in Russian companies.
// Financial management, 2012, No. 1. – P.20-33.
3. Bryzgalin A.V. Tax optimization methods. / A.V.Bryzgalin, V.R.Bernik, V.V.Bryzgalin. – M.: Analytics-Press, 2011. – 452 p.
4. Karmokova Kh.B., Karmokov A.A. Possibilities for improving the collection of the unified social tax. “Agrarian reforms: stage four (Experience, problems, prospects)”, Collection of scientific works of scientists and applicants, issue 4. //Under the general. ed.
IN. Kanchukoeva - Nalchik, KBGSHA, 2011, 0.2 p.l.
5. Karmokova Kh.B., Karmokov A.A. Organization of tax receipts and prospects for its development. “Agrarian reforms: stage four (Experience, problems, prospects)”, Collection of scientific works of scientists and applicants, issue 4 // Ed. IN. Kanchukoeva - Nalchik, KBGSHA, 2011 0.2 p.l.
6. Karmokova Kh.B., Karmokov A.A. Tax revenue modeling.
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FINANCIAL SECURITY MANAGEMENT
CONSUMERS OF INSURANCE SERVICES
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Nadeeva T.A.
Master's student in "Management", master's program "Financial Management", Surgut State University, Russia, Surgut The topic of protecting consumer rights in the provision of financial services is relevant all over the world. Due to the growing popularity and accessibility of financial services, as well as the growing income level of the population, on the one hand, there are more and more consumers of this type of service, on the other hand, the market allows organizations providing these services to receive record high dividends, which attracts In this spectrum of the economy there is an increasing number of “businessmen” who, in the pursuit of profit, do not always respect the rights of citizens. Activities to protect consumer rights in the field of financial services are currently complicated by the fact that in Russia there is extremely low financial literacy of the population, as well as overly complex and confusing financial legislation, which is extremely difficult for an ordinary consumer to understand. The solution to this problem is to increase the financial literacy of the population, as well as increase the reliability rating of companies providing financial services to citizens of the Russian Federation.
Key words: financial services, consumer protection, financial literacy, reliability rating.
The ongoing transformations in the global financial system and the unstable situation in the economies of many countries around the world require a comprehensive approach to the formation of a new concept for ensuring financial security. Today in the Russian Federation, the insurance system and insurance relations are also poorly protected from the influence of various types of threats, and this instability is becoming systemic.
Insufficient protection of consumers of insurance services is evidenced by the widespread dishonesty of insurance entities who evade fulfillment of accepted obligations. During the crisis, this problem was aggravated by an increase in the number of insolvent insurers unable to meet their financial obligations, which led to the impossibility of receiving insurance payments for insured events that occurred and a drop in policyholder confidence in insurance in general.
The lack of sufficient knowledge among consumers, the length of insurance periods, during which legislation and economic conditions in the country may change, significantly complicate the possibility of a real assessment of the service and the protection of consumer rights in the event of a conflict.
Therefore, the consumer initially faces a number of problems:
lack of complete information about the service and criteria for a comprehensive assessment of the proposed service;
an objective assessment of the reliability (solvency) of the insurance organization, taking into account the period of validity of the contract;
availability of knowledge, skills and willingness to act correctly in the event of a violation of the rights of the policyholder (insured) as a consumer of insurance services.
To solve the above problems and make the right choice of service, Rospotrebnadzor invites the consumer to analyze the offers of different providers of insurance services by studying the content of the contracts they offer: “When analyzing the contract, the consumer should evaluate the completeness of information about the service provided and the degree of protection of the consumer’s interests. (The complexity of the problem lies in the fact that the insurance rules and the text of the contract are developed by the insurer. At the same time, complex insurance conditions may be included in the rules and the contract, the meaning of which not all policyholders can understand. The purpose of such traps is to free the insurer from liability to the policyholder in the event of an accident. insured event".
Table 1 provides a list of laws regulating insurance services. Knowledge of laws increases the level of financial literacy of the consumer and, as a result, increases the level of his insurance protection (Figure 1 and Table 1 are compiled on the basis of textual information and educational materials of the Ministry of Finance of Russia "
Protection of the rights of consumers of financial services"
Table 1 Laws regulating insurance services No. Name of the law Law “On the organization of insurance business”
Law on compulsory health insurance in the Russian Federation Law “On compulsory insurance of civil liability of vehicle owners”
law on state support in the field of agricultural insurance and on amendments to the Federal Law “On the Development of Agriculture”
the law on compulsory insurance of civil liability of the carrier for causing harm to the life, health, property of passengers and on the procedure for compensation for such damage caused during the transportation of passengers by metro; the law on compulsory insurance of civil liability of the owner of a dangerous object for harm caused by an accident at a dangerous object, etc.
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In addition to all of the above, additional protection for consumers is provided by the insurer’s wide reinsurance system. Reinsurance is an almost ideal way to compensate for losses through the redistribution of the primary insurance fund.
An insurance company, by transferring to one or more reinsurers that part of the risk that exceeds its financial capabilities, achieves reasonable risk homogeneity and ensures the balance of its insurance portfolio. This provides the policyholder with good service and additional protection against financial losses.
We transformed the main conclusions into a “Model of financial security of consumers of insurance services”, which shows what will be the guarantor of financial security on the part of the policyholder and on the part of the insurer (Fig. 1).
Rice. 1. Model of financial security of consumers of insurance services As we see, the financial security of consumers of insurance services (Fig. 1) consists of two elements: financial stability (80%) on the part of the insurer and financial literacy (20%) on the part of the policyholder.
The criterion for the financial stability of the insurer will be the conclusion assigned by the rating agency (Fig. 2). The expert rating reflects the total volume of insurance premiums of each insurer for a specific type of insurance for a calendar year. The expert rating is based on the official financial statements of insurers, which are published quarterly by the Central Bank of Russia.
Another criterion for financial stability will be the presence of a reinsurance system at the insurer. Reinsurance is a necessary condition for ensuring the financial stability of insurance operations and normal activities of any insurance company, regardless of the size of its assets, therefore its presence is mandatory to ensure insurance protection for the consumer.
The next thing you should pay attention to is the presence of a guarantee fund at the insurance company, since it increases the level of financial security of the consumer through payments that the insurance company could not make. Unfortunately, in Russia the system for creating guarantee funds is not as developed as in foreign countries, but nevertheless this is one of the elements that guarantees financial security to the consumer.
Rice. 2. Conclusion assigned by the rating agency As for the policyholder himself, the criterion of his financial literacy will be how much he understands the features of various insurance products and services, as well as his ability to make informed decisions regarding insurance products and services and consciously bear responsibility for such solutions.
In conclusion, I would like to say that currently there are a huge number of dynamically developing companies operating in the field of financial services. These include banks, credit organizations, insurance organizations, pension funds, mutual funds, etc. Therefore, we become consumers of financial services every day. We insure our property, take out loans from banks, make money transfers, make cash deposits, etc. At the same time, the scale of financial services provided to citizens corresponds to the massive and systematic nature of violations of consumer rights. The financial security model was developed to help citizens of the Russian Federation understand what they first need to pay attention to when choosing a company providing a financial service, and also not to forget that responsibility for the decisions made lies entirely with the consumers themselves, who in their In the same interest, they should increase their level of financial literacy, carefully study the terms of the contract, and not forget about the consequences of the deal being concluded.
Bibliography
1. Godin A.M. Insurance: textbook / A.M. Godin, S.R. Demidov, S.V. Frumina.
– 2nd ed., revised. and additional – M.: Publishing and trading corporation “Dashkov and K”, 2013. – 504 p.
2. Report of Rospotrebnadzor “On the state of consumer protection in the financial sector in 2013” / Ministry of Finance of the Russian Federation, 2014 – P. 200.
3. Zhigas M.G. Financial stability of an insurance organization and factors that determine its character [Text] / M.G. Zhigas // News of the Irkutsk State Economic Academy. -2003. – No. 1. – P. 29-46.
4. Law of the Russian Federation dated November 27, 1992 N 4015-1 (as amended on March 8, 2015) “On the organization of insurance business in the Russian Federation” (November 27, 1992) // Reference and legal system “Consultant Plus”: [Electronic resource ] / SPS “Consultant Plus”.
5. Law of the Russian Federation of November 27, 1992 N 4015-1 (as amended on March 8, 2015) “Ensuring the financial stability and solvency of insurers” (November 27, 1992) // Legal reference system “Consultant Plus”: [Electronic resource] / SPS "Consultant Plus".
http://www.banki.ru/wikibank/rossiyskie_reytingovyie_agentstva/.
7. Economic terms and concepts, [Electronic resource] – Access mode:
http://forexaw.com/TERMs/Economic_terms_and_concepts/
DEVELOPMENT OF MEDIUM BUSINESS ABROAD
Komarova Yu.O.Assistant, Department of World Economy and Finance, Astrakhan State University, Russia, Astrakhan The article discusses the experience of developing medium-sized businesses in the SME sector in developed and developing countries. Turning to the world experience in the development of medium-sized businesses, it is necessary to extract the most valuable things from it and apply them in the Russian Federation , which will allow medium-sized businesses to develop more successfully and dynamically.
Key words: medium-sized businesses, criteria for determining the categories of small and medium-sized businesses, annual turnover, government support.
Medium-sized businesses are the link between large corporations, small companies and private users. This segment plays a critical role in the global economy today – there are 125 million medium-sized companies in the world.
There are less than 16 thousand medium-sized enterprises in Russia, which is 0.85% of the entire sector of small and medium-sized enterprises, of which there are about 1.85 million entities in the country as a whole.
The Law “On the Development of Small and Medium-Sized Businesses in the Russian Federation” dated July 24, 2007 No. 209 FZ, defines medium-sized businesses primarily by the number of employees. Thus, “medium” are considered commercial enterprises that employ from 101 to 250 people.
According to Russian analysts, the new gradation of the law “On the development of SMEs in the Russian Federation” in Russia is very close to those that exist in European countries.
For example, in Germany today there are almost 3.5 million enterprises (compared to 7 thousand large enterprises), almost 80% of which belong specifically to the categories of small and medium-sized businesses.
In Germany, the criterion for classifying enterprises into one category or another is the number of employees. The smallest of small businesses, employing from 1 to 9 people, are classified as “small”. If there are from 10 to 19 employees, then such an enterprise is classified as “small”.
And finally, if an enterprise employs from 20 to 249 people, then it – in the small business segment – belongs to the “medium” category. Thus, the majority of enterprises in Germany are classified as “small”, employing from 10 to 19 people. And larger enterprises, employing from 200 to 500 people, are usually classified as ordinary “medium-sized”.
However, some financial parameters of small and medium-sized businesses in the country exist.
For example, the smallest enterprises - up to 9 people - are characterized in Germany by an annual turnover of up to 1 million euros. That is approximately 1.5 million dollars. In the Russian Federation, for comparison, such a business can have an annual turnover of up to 2.5 million dollars.
And an average business in Germany (up to 250 employees) can have a turnover of up to 50 million euros, that is, 78 million dollars. In the Russian Federation, this limit, unlike the first one (for micro-businesses), is almost twice as strict – up to $43 million.
The share of “small” enterprises, that is, those with from 10 to 19 employees, in Germany’s total GDP is approximately 30%. But even more important is that it is precisely these “small” enterprises that employ about 70% of all workers in the country. That is, it is not giant concerns that are the main employers in Germany, but small and small businesses. On average in Western Europe, by the way, this share is 78-80%. And what is also important is that almost 80% of all those who undergo vocational training in Germany today are young people working in small enterprises.
In the world's largest economy - the American one - the share of small and medium-sized businesses is 40-45%. There are almost 25 million small business companies in the United States. Of these, only 100 thousand have a staff of more than 100 people. In all others, there are significantly fewer workers. Moreover, approximately 18 million of the 25 million companies are sole proprietorships, that is, one-person businesses.
But small enterprises in the United States also include those enterprises that in both Europe and the Russian Federation would be considered large businesses, not even medium-sized ones.
We are talking about enterprises that employ no more than 500 employees. The overwhelming number of small businesses have significantly fewer than five hundred employees. In terms of turnover or profits, it doesn't matter. If an enterprise has fewer than 500 employees, it qualifies as a small business.
In the Russian Federation, according to government estimates, the share of small and medium-sized businesses in the total economy is approximately 15-17%.
One of the conditions for such impressive successes, for example, in Turkey, was the development of small and medium-sized businesses. There is every reason to assert that this is one of the priority areas of economic and social policy of the Turkish state.
This strategic line is pursued purposefully at the level of the government, parliament, regional and municipal authorities, financial institutions, chambers of commerce and industry, associations of Turkish entrepreneurs, public organizations and structures. The country has well-functioning legislation, which provides significant government support: preferential lending, taxation, customs and tariff regulation, risk insurance, etc. For preferential lending to small and medium-sized enterprises, in particular, the National Bank of Turkey operates, which has a wide network of branches in on a national scale. The bank also assists in personnel training, production and commercial planning, and provides consulting services. Other national and foreign banks and funds also provide loans to small and medium-sized enterprises.
Issues of development of small and medium-sized businesses are within the competence of the Ministry of Industry and Trade of Turkey and the company for the support and development of small and medium-sized enterprises (KOSGEB) operating within its structure. The favorable conditions created in Turkey for the formation and development of this sector of the economy have stimulated hundreds of thousands of Turkish citizens to use their creative potential and professional qualifications to create, along with small family self-employment enterprises, also innovative, technological small enterprises.
Currently, the share of small and medium-sized enterprises in the formation of Turkey's GDP is 40.1%, in the total number of enterprises - 99.5%, in employment - 61.1%, in investments - 56.5%, in the service sector - 98 ,%, in exports – 24.6%, in total loans – 4.8%.
In percentage terms, the distribution of SMEs by industry sector in the manufacturing business sector in Turkey is:
Weaving and leather industry - 24%;
Metal processing – 24%;
Food and tobacco industry – 15%;
Chemical industry – 9%;
Woodworking – 8%;
Others – 20%.
The main criterion when determining small and medium-sized businesses in Turkey is considered to be the number of workers and employees employed at the enterprise. However, different Turkish organizations set the appropriate boundaries differently. Thus, the state organization KOSGEB classifies structures with a workforce of 1 to 50 people as small enterprises, and structures with a workforce of 51 to 150 people as medium-sized enterprises, and the Istanbul Chamber of Commerce and Industry defines these parameters respectively - from 1 to 19 people and from 20 to 99 people.
One of the most effective forms of government support and development of small and medium-sized enterprises is the creation of Organized Industrial Zones (OIZs) near large cities. At the same time, each enterprise retains legal and economic independence. Organized industrial zones are sectoral territorial-industrial associations, which include hundreds of small and medium-sized enterprises operating in a certain territory. New and existing small and medium-sized businesses are attracted to these territories by stimulating enterprises with tax benefits, as well as special lending conditions from state banks and various incentive measures. The purpose of creating Organized Industrial Zones is to unite small and medium-sized businesses into powerful industrial complexes on one territory, to move existing production facilities outside of residential areas, and to ensure their concentration in certain places. This policy allows the state to prevent and solve environmental problems by providing these zones with the necessary unified treatment facilities and laboratories, and provides companies with the opportunity to operate in favorable conditions, with a fully prepared infrastructure, which means roads, water, natural gas, electricity, communications, processing waste and other services. Among other things, companies' costs for the purchase of raw materials are reduced thanks to the organization of joint purchases. Financing for the construction of infrastructure facilities in the OPP is 90% provided by the state. The remaining 10 percent comes from preferential bank loans and funds from businessmen.
In total, 263 organized industrial zones have been created in Turkey in 80 provinces, with a total area of 27,542 hectares, 148 of which are operational, 115 are in the process of creation. In total, the number of companies operating in the territory of the Organized Industrial Zones in Turkey is currently 41,608 firms, employing over 1 million 200 thousand workers, the number of which is planned to increase to 2 million people by the time all production facilities are put into operation, currently at the design stage. By territorial location, 22% of Organized Industrial Zones are located on the Aegean coast, 21% in the Marmara region, 17% in the Black Sea region, 16% in Central Anatolia, 9% in the Mediterranean region, 8% in Eastern Anatolia, 7 % - in South-Eastern Anatolia.
One example of an HMO is the Tannery Zone in Tuzla (near Istanbul), which includes 223 companies involved in leather tanning, clothing and footwear, and about 150 companies producing auxiliary materials, accessories and other components. The area of the zone is 6.5 square meters. km, including 2.2 sq. km - under industrial buildings. There is a unified system of treatment facilities equipped with advanced chemical and biological treatment technology, a forest park and sports facilities, a fire service, as well as a preventive clinic, a mosque, a vocational school, chemical analysis laboratories and other facilities. The park area and social and cultural facilities occupy an area that is twice as large as the area under industrial facilities.
In the context of the global financial and economic collapse, the Turkish government is taking measures to support small and medium-sized businesses.
Of course, the above can be considered as a possible guideline for the development of small and medium-sized businesses in the regions of the Russian Federation. The results achieved by Turkey in this area are of practical interest to us, given the complementary nature of the economic structures of the Russian Federation and Turkey, the trade and economic ties established and successfully developing between them, as well as the desire of business people of the two countries to further develop them on the basis of mutual benefit.
Thus, in the complex structure of the modern economy, small and medium-sized enterprises occupy a special place, determined both by macroeconomic and microeconomic conditions, and by the special functions and characteristics inherent in SMEs.
However, these enterprises are in more unfavorable conditions than large businesses due to problems of financing, personnel training, weak scientific and technological potential, etc. Therefore, an indispensable condition for their successful functioning is government support and effective government policy to stimulate it.
Small and medium-sized businesses play an important role in the economies of developed Western countries: they make up 80-90% of the total number of enterprises, which account for up to half of the gross goods produced and 60-70% of new jobs created.
In general, the contribution of small and medium-sized enterprises to development depends on the economy, government policy, historical traditions, etc. For example, in developed countries of Asia, the share of SMEs in GDP reaches: in Japan - 52%, the Republic of Korea - 44%, and in developing countries - Indonesia - 30%, Myanmar - 71%.
To compare the development of SMEs in different countries, there are different criteria and approaches, but the presented indicators reflect a number of common factors: in countries with market economies, the prominent role of SMEs is an objective economic component, their share in GDP exceeds 50%, and their share in employment is still higher. Characteristic is the high dynamism of the formation of SMEs and their bankruptcy. According to the World Bank, of newly formed small enterprises, after a year of their existence, approximately 50% remain among the existing ones. In general, however, their number remains constant with a slight upward trend, which maintains the stability of macroeconomic indicators in the economy.
In Asian countries as a whole, small and medium-sized enterprises account for 95% or more of the total number of enterprises; they cover from 40 to 80% of employees, from 30 to 60% their share in GDP and about 35% in exports.
In the modern Russian Federation, measures are also being taken to create and develop small and medium-sized businesses. However, the situation of small and medium-sized businesses remains extremely difficult.
In other words, the steadily dynamic sector of the economy of developed and developing countries in the Russian Federation has not received an impetus for development, remains fragmented (present mainly in Moscow and St. Petersburg), and has not become, as happened in many countries, a link with the world market.
In this regard, it seems appropriate to turn to the most successful and relatively recent experience in the development of small and medium-sized businesses in Asian countries, where the main factor in economic growth was the transition to high-tech industries and meeting mass demand, especially since the region under study remains the most dynamically developing area of the world. Naturally, the development of small and medium-sized businesses in the Russian Federation, which has not taken place at the present stage, should be considered in the context of an analysis of the bankruptcy of reforms in the Russian Federation as a whole. Therefore, there is no need to analyze the reasons for failures in the Russian Federation, but, turning to world experience, try to extract from it the most valuable and, perhaps, applicable in the Russian Federation.
Bibliography
1. Socio-economic portal [Electronic resource] / Access mode: http://ru.exrus.eu/ 2. “Medium-sized businesses in Russia: hidden potential” [Electronic resource] / Access mode: http://www.mspbank .ru/.
3. Federal Law of July 24, 2007 N 209-FZ (as amended on June 29, 2015) “On the development of small and medium-sized businesses in the Russian Federation” [Electronic resource] / Access mode: http://base.consultant.ru/cons /cgi/online.cgi?req=doc;base=LAW;n=181792
PERFORMANCE AUDIT
GOVERNMENT BORROWING
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Key words: performance audit, government borrowing, public debt management.
Currently, issues of increasing the efficiency of state financial control over government borrowing and public debt of the Russian Federation are acquiring great importance in the light of modern trends in the development of the Russian economy. An audit of the effectiveness of government borrowing is a type of financial control of economic and social results. Purpose Performance audit is to determine the economy, efficiency and effectiveness of government borrowing.
Recently, federal government bodies, constituent entities of the Russian Federation and municipalities, as well as state-owned enterprises and corporations have been pursuing an active borrowing policy. First of all, this is due to the search for additional financial resources to solve socio-economic problems. An increase in borrowing volumes leads to an increase in total public debt - Figure 1. And this, in turn, leads to an increase in the costs of servicing and repaying the debt; the budget is increasingly reoriented from financing the economy and social sphere to financing loans.
Total debt
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In order to avoid risks associated with the policies pursued, it is important for the state to have up-to-date, timely and complete information about the borrowings carried out. The accumulation of such information is possible with the introduction of monitoring of all borrowings carried out by both government authorities and state-owned enterprises.
However, in our opinion, it is necessary not only to monitor borrowings, but also to increase the role of the analytical component in the decision-making process in the field of public debt management. In other words, it is necessary to move from financial control to auditing the effectiveness of debt obligations.
The practice of carrying out control activities shows that it is advisable to move to the regular use of a system for assessing the effectiveness of the ongoing policy in the field of public debt. The solution to this tasks involves the development of performance indicators for managing the country's public debt.
As our research has shown, many entities engaged in government borrowing do not have an effective public debt management system. They often use high-cost borrowing instruments, such as bank loans, which are the least attractive, most opaque and expensive type of borrowing. All this leads to an increase in the cost of servicing and repaying the national debt. For example, in the Rostov region, the share of bank loans in the structure of the region’s public debt is 83%.
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In our opinion, assessing the effectiveness of debt management is one of the elements of auditing the effectiveness of debt obligations. To transition to performance auditing, an appropriate legislative framework, institutional, methodological, and technical basis is required.
After solving the above issues, it will be possible to develop a methodology for auditing the effectiveness of debt obligations and transactions with them in order to ensure a qualitative transition from financial control to auditing the effectiveness of debt obligations.
Bibliography
1. Karepina O.I., Korochentseva O.A. State credit and public debt: textbook / AzovPechat LLC. – Azov, 2014 – 152 p.
2. Official website of the Ministry of Finance of the Russian Federation // http://www.minfin.ru.
MODERNIZATION OF THE PATENT TAX SYSTEM
Krasnova O.I.Postgraduate student, Department of Entrepreneurship and Taxation, South Russian Institute of Management Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Russia, Rostov-on-Don The article considers the patent taxation system as one of the priority factors in the development of small businesses. The objective need to make changes to the current special taxation regimes, in particular to the PSN, is shown. Specific measures to improve the PSN are proposed.
Key words: patent taxation system, special tax regimes, small businesses, tax benefits.
The peculiarities of the state and development of small business at the current stage are determined, first of all, by the results of the state’s economic policy and the state of the economic law corresponding to it.
For SMEs, effective tax optimization is as important as a marketing strategy, due to the possibility of cost savings through payments to the budget.
The taxation system occupies an important place in the system of state support for small businesses. Their place in the economic system of society, development prospects in a crisis, and the degree of their criminal functioning depend on the level of the tax burden of small and medium-sized enterprises.
It should be noted that for individual entrepreneurs using PSN, tax legislation does not provide for the possibility of reducing the cost of a patent for insurance premiums for compulsory insurance, which significantly worsens the situation of taxpayers who have switched to PSN compared to entrepreneurs using other taxation regimes.
The possibility of reducing the amount of UTII by the amount of paid insurance premiums makes PSN unprofitable compared to UTII even if the cost of the single tax and patent are the same. In this regard, it is necessary to extend this rule to patent payers.
By analogy with Ch. 26.2 and 26.3 of the Tax Code of the Russian Federation in Ch.
26.5 of the Tax Code of the Russian Federation, make an amendment according to which individual entrepreneurs who have switched to the PSN are allowed to reduce the amount of the calculated tax by the amount:
– insurance premiums for compulsory insurance of employees;
– temporary disability benefits for days of temporary disability of the employee, which are paid at the expense of the employer;
– payments under voluntary personal insurance contracts in favor of employees in the event of their temporary disability for days of temporary disability, which are paid at the expense of the employer.
In this case, the amount of the patent cannot be reduced by more than 50%.
The use of imputed performance indicators is always fraught with the risk that the real tax base will be significantly lower or, conversely, higher than the imputed amount of income, especially if territorial characteristics and business conditions are not taken into account.
In the first case, the budget experiences unjustified losses in terms of the amount of tax that could have been received, but in the end was not received, and in the second case, it is unjustifiably inflated, i.e. inadequate tax burden that can slow down development and even become a source of cessation of business activity.
In addition, here we must take into account that PSN is an alternative to UTII for certain types of activities, which also goes 100% to local budgets. This is especially important in view of the fact that PSN is intended to replace UTII, which will expire in 2018.
The law provides for a voluntary procedure for the transition of entrepreneurs to the PSN, simplified tax system, and UTII. Considering the voluntary nature of the application of tax regimes, individual entrepreneurs can choose the simplified tax system. In this case, the city budget will not receive the expected income from the patent, and in addition, income from UTII will also decrease.
An obvious proposal is to include in the procedure for calculating the potential annual income of entrepreneurs a new adjustment factor that would take into account the territorial characteristics of the place of business activity, and its values would be established by local governments. The current procedure for introducing the tax regime by the laws of the constituent entities of the Russian Federation is preserved, but at the same time the autonomy and independence of local authorities in matters of budgetary and tax regulation is noticeably increased. In effect, this means that a general, or uniform, potential income is introduced for the entire region, which is then refined at the local level.
Today, individual entrepreneurs receive a patent at their place of residence, but they can carry out activities on the territory of any other municipal entity in the same region. Considering that the tax from the use of PSN is fully credited to local budgets, a situation arises where the municipality, on the territory of which the entrepreneur actually carries out economic activities and receives income, has no rights to part of this income (withdrawn in the form of a tax); in turn, tax revenues are received by the municipality, in which a patent was simply issued, but economic activity does not develop in any way. This circumstance does not encourage local authorities to create favorable conditions for doing business. In this regard, it is necessary to limit the validity of a patent, which currently can be applied throughout the territory of the entire subject of the federation, to the territory of a municipal entity, and the patent should be issued to the entrepreneur at the place of actual activity, and not at the place of residence. At the same time, exceptions should be made for certain types of activities that are traveling in nature or, conversely, related to working from home (providing motor transport services for the transportation of goods and passengers by road, services of cooks for preparing dishes at home, carrying out private detective activities, excursion services and etc.).
This proposal should also be recognized as justified, since the possibility of obtaining tax revenues and the budgetary capabilities of compulsory medical insurance are made dependent on the degree of participation of these bodies in the development and implementation of measures for the development of small businesses. This will increase the initiative of local authorities and give them more responsibility for the development of their territories.
PSN is indispensable for those businessmen who conduct seasonal activities. After all, a patent can be purchased for the required number of months for an individual entrepreneur.
It should also be noted that PSN can only be used by individual entrepreneurs. And this, in turn, contradicts the norms of the law “On the development of small and medium-sized businesses in Russia.” Today, an entrepreneur independently, at his own peril and risk, chooses how he will carry out business activities in order to make a profit. An organization registered as an LLC may also have a small cash turnover, low profitability and residual value of fixed assets, and a small number of employees. Thus, this provision of the law contradicts the general policy of the state in the field of supporting the NSR. In my opinion, this is some kind of discrimination against small businesses based on their organizational and legal form. The criterion for applying PSN only to individual entrepreneurs must be excluded from the provisions of the law.
One of the obvious ones is the proposal to calculate the maximum permissible income limit (currently for PSN it is 60 million rubles) based on the number of months for which the patent was received. Since, there is a difference between taxpayers who received a patent for 1 month and 1 year, respectively. It turns out that the small business entity that received a patent for a period of 12 months is in less favorable conditions than an entrepreneur who received a patent for 1 month. Since both the first and the second have a maximum allowable income of 60 million.
rub. The current PSN does not fully apply the principle of equality of taxpayers.
An analysis of regional laws on the introduction of PSN showed that the established amounts of annual income by type of activity differ significantly. This is especially obvious in such activities as retail trade and rental housing. It is necessary to develop approaches to justify the amount of annual income for various types of activities.
For the bulk of individual entrepreneurs - employers with a patent, insurance premium rates have been reduced to:
To the Russian Pension Fund (PFR) – 20%;
To the Compulsory Health Insurance Fund (MHIF) – 0%;
For compulsory social insurance in the Social Insurance Fund – 0%;
Contributions from NS and PP - on a general basis.
The 30% tariff is paid by entrepreneurs carrying out activities such as leasing residential and non-residential premises, dachas, land plots owned by individual entrepreneurs, retail trade carried out through a stationary retail chain with a sales floor area of no more than 50 square meters. m., catering services.
The fixed rate of social payments creates an uneven burden for individual entrepreneurs with different incomes.
In this regard, it is necessary to differentiate the amount of social contributions in proportion to the annual income of taxpayers. A minimum fixed contribution rate of 1 minimum wage can be established for entrepreneurs with an annual turnover of no more than 380 thousand rubles; with a higher income, contributions should be charged in the amount of 1 minimum wage plus 1% of turnover, but not more than 140 thousand rubles. in year.
References 1. “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 06/29/2015) (with amendments and additions, entered into force on 07/30/2015).
2. Federal Law of December 15, 2001 N 167-FZ (as amended on July 13, 2015) “On compulsory pension insurance in the Russian Federation.”
3. Aguzarova F.S., Khidirova E.A. Trends in the development of taxation of small businesses in the Russian Federation // International Journal of Applied and Fundamental Research. – 2015. – No. 3. – P.407-410.
4. Blinov A.O., O.S. Rudakova. Diagnostics of small business development in Russia // Economics. Taxes. Right. – 2014. – No. 4. – P. 62-66.
IMAGE AND REPUTATION OF THE TERRITORY
AS A BASIS FOR PROMOTION IN A COMPETITIVE ENVIRONMENT
(BASED ON THE EXAMPLE OF THE CITY OF ROSTOV-ON-DON)
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This article examines the competitive resources (using the example of the city of the regional center of the Rostov region), stated in the title of the article - image and reputation.
Key words: reputation, reputation of the territory, image, Rostov-on-Don, city, promotion.
The objective needs of the development of territories - cities, territories, republics, regions and countries - determined the actualization of our chosen research topic. Image and reputation today are becoming real intangible assets of the economy.
The purpose of this study is to develop practical recommendations for the successful promotion of the city of Rostov-on-Don through the formation of a positive reputation and a positive urban image.
Territorial individuality is the main basis for the formation of future image and reputation. The so-called “official” characteristics are, first of all, the name of the city, the anthem, the coat of arms and the territorial flag, also as “official”
One can highlight the level and quality of management of the territory, informational, organizational and legal features, and much more.
There are many definitions of image. The Sociological Encyclopedic Dictionary gives two definitions:
1) Image is “an external image created by a subject in order to evoke a certain impression, opinion, attitude in others”;
2) Image is “a set of properties attributed by advertising, propaganda, fashion, prejudice, tradition to an object in order to evoke certain reactions towards it.”
The international definition of the image of a territory, which was given by the World Tourism Organization, is as follows: “this is a set of emotional and rational ideas resulting from a comparison of all the characteristics of the country, one’s own experience and rumors that influence the creation of a certain image.”
A consolidated image leads to the formation of a territorial reputation, which is a dynamic characteristic of the life of a city (region), formed in society over a fairly long period of time.
Current ideas about the city form the basis for ratings, are taken into account when placing investment projects, and are often the main criterion when deciding on a place of residence or vacation.
Rostov-on-Don is the administrative center of the Rostov region, a major economic and cultural center of the Southern Federal District of Russia. The city is a large administrative, cultural, scientific, educational, industrial center and the most important transport hub in the South of Russia. Unofficially, Rostov is often called the “Gateway of the Caucasus”
and “Southern capital of Russia”, as well as the Don, combine “capital”, “Rostov-papa”. The city also has several image components, and one of them is the history that is associated with the Don Cossacks; Climatic features also play an important role - the city is located in a temperate climate zone with continental-type features; the development of the agro-industrial complex is one of the important components of the image, but at the same time the city is a business center with great opportunities for developing your own business. All of the listed characteristics are already the image of the city, but the task is to enhance it.
Of course, Rostov-on-Don can be considered one of the successful cities of Russia. There are 584 large and medium-sized enterprises operating in Rostov-on-Don. Leading industries are mechanical engineering, instrument making, chemical production, light and food industries. In 2014, the city's industrial production increased by 5%. There are 44 thousand individual entrepreneurs working in the city. More than 140 thousand Rostovites are employed in the field of small and medium-sized businesses - a third of the working population.
Rostov-on-Don is one of the main cultural centers in the south of our country. It contains about a thousand cultural sites, including 8 memorial complexes, 77 archaeological monuments, 138 monuments of monumental art and military glory, almost five hundred architectural monuments and more than 450 memorial plaques. The city is actively constructing residential buildings and social facilities, building and reconstructing roads is underway, conditions are also being created to ensure a high-quality general educational process, and conditions for a healthy lifestyle have been created. Rostov-on-Don is one of the leading trading platforms in the South of Russia. But at the same time, the city does not stand still and continues to develop.
1) the image and reputation of the city should be one of its assets, which is based on the constant development and improvement of the territory;
2) it is necessary to actively introduce ideas into the development of the city not only from specialists, but also from the city population;
3) implementation of programs for social support and protection of the city’s older generation, in order to restore important cultural values of the city;
4) implementation of youth support programs - since they are the future of the city with its fresh innovative ideas for transformation in a positive direction;
5) creation of a special city committee consisting of business leaders, students, leading economists and people with creative abilities in order to develop a strategy for promoting Rostov-on-Don.
A fairly significant segment of the population is inclined to believe that the only initiator in shaping the image and reputation of a city is its administration. But in our opinion, working on the image and creating a positive reputation of the city is the work of all segments of the city’s population, and the administration and its political and economic figures act as implementers of new ideas. Thus, we can conclude that work to create competitive advantages over other cities in the country should be carried out jointly, regardless of what segment of the population you represent.
Bibliography
1. Vazhenina I.S. Image and reputation of the territory as the basis for promotion in a competitive environment // Marketing in Russia and abroad. – 2006. – No. 6 // [Electronic resource].
2. Department of Investment and Entrepreneurship of the Rostov Region “Small and Medium Business of the Don” // [Electronic resource] // www.mbdon.ru
3. National Institute for the Development of Modern Ideology “Economics of Symbols and Regional Brands” // [Electronic resource]. http://www.nirsi.ru/print_page/40010/
APPLIED ANALYSIS SOFTWARE PRODUCTS
FINANCIAL CONDITION OF THE ENTERPRISE
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Key words: software product, analysis, financial analysis, financial condition, analytical system, information.
In the technique of effective management, diagnosing the state of an enterprise is an important point. The importance of diagnostics is explained, first of all, by the need to have initial analytical information that would allow the most correct management decisions to be made. Difficulties in finding information appear, for example, when building or adjusting a budget, when searching for hidden reserves and calculating options for solving problems, etc.
Before embarking on any analysis of an enterprise, it is necessary to have clearly defined goals.
So, for example, when analyzing the financial condition of an enterprise, the degree of detail of the study for individual types of analysis necessary to achieve the goal will depend on the chosen goal:
analysis of the company's performance;
analysis of the structure of the balance sheet and working capital;
analysis of liquidity and financial stability;
profitability analysis;
turnover analysis;
cash flow analysis.
The general approaches used to conduct analytical studies have similar features, but depending on the goals set, they can be slightly modified.
Financial analysis is carried out in four main stages:
express analysis (express diagnostics of an enterprise);
analysis of the financial condition of the enterprise;
analysis of the business activity of the enterprise;
analysis of the financial results of the enterprise.
Thus, express diagnostics of an enterprise provides a general overview of the results of the enterprise’s activities, allowing it to be assessed without revealing the internal content of each factor that influenced the formation of a separate indicator, making it possible to directly become familiar with the scale of production and its features. The main task of express analysis is to narrow the scope of the search for problems and their solutions.
A deeper and more comprehensive analysis is pursued by assessing the company’s financial performance. It considers all aspects of the company's activities from the point of view of strategic business development.
At the same time, there are analytical systems that make it possible to evaluate:
the financial position of the company in general terms and in more detail;
property status of the company;
the need for additional sources of financing;
rational use of both borrowed and own funds;
efficiency of the company.
Most analytical systems are based on the following principles:
1) comparison of data - for the most appropriate assessment, it is recommended to build time series of data in order to clearly assess the magnitude of their change within one enterprise;
2) the risk of receiving unreliable information, since it is impossible to obtain reliable results if incomplete or incorrect input information is used;
3) comparability of the data obtained to similar periods of time;
4) mutual influence and dependence of the obtained data, taking into account the limitations and critical values of the obtained parameters;
5) the proper form of providing information for making management decisions and its variability.
All analytical work at the enterprise can be represented in the form of the following sequential stages:
1) collection of information, including assessment of its reliability;
2) translation of standard forms of financial statements into analytical form;
3) analysis of the structure and dynamics of reports;
4) calculation and grouping of indicators according to the main areas of analysis;
5) analysis of indicators and their changes during the period under study;
6) identifying the relationship between indicators;
7) preparation of final conclusions (provisions) on the financial condition of the enterprise;
Each area of financial work at an enterprise corresponds to a certain range of application software products, the main ones are presented in the figure.
Rice. Application software products used in financial work in an enterprise Today, analytical systems are known that completely automate the necessary information. Such systems include “Audit Expert”, “Alt-Expert”, “Alt-Invest”, “Alt-InvestForm”, “Alt-Finance”, “INEK-Analyst”, “INEK-AFSP”, “Finaniz”, "BEST-F" and others. Let's take a closer look at some of them.
The “Audit Expert” system is an analytical system that is designed to diagnose, evaluate and monitor the financial condition of an enterprise or group of enterprises based on financial and management reporting data, including consolidated reporting.
The basic information for the analysis is the main forms of financial statements of the enterprise. To conduct an in-depth analysis, “Audit Expert” allows you to use additional information - information on the use of profits, property and debt, other data from accounting and management reporting. The “Audit Expert” delivery set includes a wide range of financial analysis techniques, including those regulated by various regulations.
The Alt-Expert software product is designed for a comparative analysis of many financial ratios of a company with industry average and regional averages. According to the Russian economic information agency Prime-Tass, financial statements of more than 14,000 enterprises were used to calculate industry average indicators.
The INEC-AFSP software product is designed to analyze the financial condition of enterprises of any form of ownership based on external accounting data, and involves the automatic generation of a final financial report on the analyzed enterprise by comparing the results of the analysis of several enterprises.
The “Financial Analysis” software product is a development of JSC “Computer Information Systems”, which is software designed to analyze the financial, production and economic activities of an enterprise. Uses a wide range of capabilities of the spreadsheet editor "Microsoft Excel", presents the results in the form of analytical reports "Microsoft Word.
In conclusion of the article, it is important to emphasize that the deployment of markets for information services, hardware and software has created real opportunities for the intensive development of information and automation in the field of financial and credit activities, improving management, analytical and forecasting work aimed at achieving the most important goal of business management - maximization making a profit.
Bibliography
1. Capabilities of the Audit Expert system for analyzing the financial condition of an enterprise, 2007 // [Electronic resource] // http://www.audit-it.ru
2. Kulakova O. “CIS: Financial analysis - a program for analyzing the financial and production activities of an enterprise” // [Electronic resource] // http://www.cis2000.ru
3. Charaeva M.V. Financial management: textbook. Benefit / M.V. Charaeva. – Rostov-n/D: Publishing center “MarT”; Phoenix, 2010. – 336 p.
4. Electronic resource // http://www.1csoft.ru/
TRANSPORT AND LOGISTICS MARKET OF RUSSIA:
GROWTH POTENTIAL AND DIRECTIONS OF DEVELOPMENT
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In the article, the author reveals the features of the modern development of the logistics market in Russia, substantiates the directions for qualitative changes in premium and ordinary logistics within the framework of anti-crisis strategies for the development of logistics companies in Russia.
Key words: logistics companies, premium logistics, ordinary logistics, added value, demand.
Currently, the Russian economy is experiencing another crisis, which in 2014-2015. led to a sharp reduction in cargo transportation volumes, complicating the situation for transport companies.
Meanwhile, the crises of 1998, 2008-2009 and now 2014-2015. have actually a healing effect on the economy, including the transport industry, involuntarily legitimizing in memory the metaphor that successes improve the situation, and mistakes improve us. The crisis stagnation of demand today is cleaning up the market, from which logistics providers operating in the lower price segment are hastily disappearing (low share of added value, asset modernization, low labor productivity). A no less significant percentage of rejection is given by companies that are developing expansively in the market, the speed of business scaling and the market share of which were not supported by an adequate set and volume of development resources.
However, what is more important is the different level of impact of the crisis on the premium and ordinary logistics segments, which reflect the structural structure of the logistics business in Russia and its technological profile. The rhetoric of scientists and practitioners today is homogenized by the popular exaggeration of the topic of high-tech logistics, the PL level, etc. However, it was the crisis that clearly showed that the market sustainability of a logistics business is determined by the efficiency and level of development of its business model. At the same time, this dependence is not so clear and is characterized by multidirectional effects.
The reduction in the volume of goods supplied to the economy led to a reduction in the growth in demand for high-tech services (a drop of 25-30%), while a simultaneous increase in warehouse stocks of contracted clients, caused by a reduction in consumer demand from the population and customer companies. This led to a drop in goods processing traffic for warehouse operations, but did not actually affect the decrease in the profitability of this service. That is, the provision of services with a high level of added value relies on the use of software and highly qualified personnel, IT platforms, the cost of which has a slight adjustment range of 10-15%.
We see a completely different picture and level of business sustainability/profitability in ordinary logistics. It has approximately the same depth of decline in the volume of logistics services, which caused a stronger correction in prices for services - a decrease to 25-30%. The low level of automation and personnel qualifications makes ordinary logistics more susceptible to market stagnation and pressure from customer demand towards lower prices. The use of class “B”, “C” and “D” warehouses with low technical parameters limits the ability to maintain prices during a crisis, especially if there is a large proportion of stock goods that are not moved or processed.
In premium logistics, the possibilities for reducing the cost of services, especially for multinational companies with large stable turnover and online supplies, are extremely limited. In other words, in high-tech complex logistics, the potential for implementing anti-market dumping strategies is insignificant, just as all the non-trivial mechanics of business processes are transparent, making it easy to calculate their profitability and cost.
Aggressive dumping strategies during a crisis become an indicator of the truly difficult state of affairs in these logistics companies.
They are either close to ruin (they are trying to gain a foothold in the market, even at the cost of an exorbitant reduction in the cost of the service for the client), or they are taking advantage of the situation of an opportunistic increase in the number of narrow aisle racks in the market, which, even at a low price, allows them to work at zero or slightly higher.
Nevertheless, stable preconditions for increasing prices for logistics are being formed in the market today. These are: cumulative inflation (30% for 2012-2014); weakening of the ruble; an increase in the share of the wage fund in the cost of logistics services, which inevitably puts pressure on the price. All this suggests that by the end of 2015, the increase in prices for logistics will be 20-30%.
At the same time, we note that the volume of outsourcing of transport and logistics services is growing precisely during a crisis, when businesses are trying to optimize costs as much as possible. This trend is especially active in retail: market saturation, the development of Internet commerce and e-commerce lead to an increase in demand for high-quality third-party logistics services.
This gives a certain head start to an accelerated recovery from the crisis by the logistics operators themselves, who must rapidly increase their competitiveness by offering adaptive industry-specific logistics solutions, meeting specific business requirements, and autonomizing regional deliveries.
It can be assumed that it is the stagnation of the market and the commodity sector of the economy as a whole that will act as a systemic driver for improving the quality of logistics services and complicating its functionality. Competition between retail chains, transformation of chain retail formats and the development of online trade, and the entry of new distributors into the market will stimulate progressive changes in product portfolios in the logistics market. Cyclical market development, fluctuations in demand, etc. will form a more powerful empirical demand for outsourcing of internal logistics and supply chain management, the share of which today does not exceed 15% in the structure of logistics services.
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Rice. Structure of the market for transport and logistics services in the Russian Federation in 2014 As can be seen from the figure, the structure of the market for transport and logistics services in the Russian Federation at the end of 2014 leaves much to be desired: cargo transportation accounts for 86%, forwarding – 6.3%, distribution and warehouse – more 6.2% and only 1.5% - logistics management. This profile of domestic logistics shows that it has not yet transformed into a new quality, since the share of “pure logistics” is negligible compared to the total volume of transport and logistics services.
Critically assessing this factography, we note that the reason for the current situation is not only the low speed of qualitative renewal of logistics, but also the same starting base of development, the inertial braking pressure of which on logistics is great. The dominance of raw materials in the structure of Russian cargo flow, dependence on external economic conditions, the large extent of the territory with the chaotic location of production and their raw material base, the territorial remoteness of export production from ports, and the low level of development of transport and warehouse infrastructure automatically narrow the potential for high-quality development of the logistics industry in Russia.
The relatively high level of logistics costs in the economy (15-20% of GDP versus 7-8% of GDP in developed countries) is a direct consequence of both the low level of development of its infrastructure base and the ongoing archaic nature of independent management of supply chains and inventories in business.
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Part 10
Current problems in aeronautical rocketry: download
The collection for 2016 can be downloaded from the link
Accepted applications NTI - 2017
CONFERENCE SECTIONSsection 1.1. section program 1.1.
section 1.2. section 1.2 program
section 2.1. section 2.1 program.
section 2.2. section 2.2 program.
section 2.3. section 2.3 program.
section 2.4. section 2.4 program.
section 3.1 program of section 3.1.
section 3.2 program of section 3.2.
section 3.3. section 3.3 program.
section 3.4. section 3.4 program
section 3.5. section 3.5 program.
Energy:
section 4.1. program of section 4.1 as of December 6, 2017, program of section 4.1. as of 12/8/2017
section 4.2. section 4.2 program.
section 4.4. section 4.4 program as of December 5, 2017; section 4.4 program as of 12/07/2017
section 5.1. section 5.1 program
section 5.3. section 5.3 program.
section 5.4. section 5.4 program.
section 6.1. section 6.1 program
section 6.2 section 6.2 program
section 6.3 program section 6.3.
Economics and Management:
section 7.1. section 7.1 program.
section 7.2. section 7.2 program.
section 7.3. section 7.3 program.
section 7.5. section 7.5 program.
section 7.6. section 7.6 program.
section 8.5. section 8.5.
section 8.6. section 8.6.
section 8.7. section 8.7.
section 8.8. section 8.8.
section 8.9. section 8.9 program.
section 8.10. section 8.10.
Legal sciences:
section 9.1. section 9.1 program.
section 9.2. section 9.2 program.
section 10.2.
section 10.3. section 10.3 program.
section 10.4.
section 10.5. section 10.5 program.
section 10.7. section 10.7 program.
INFORMATION LETTER XI All-Russian Scientific Conference of Young Scientists “SCIENCE. TECHNOLOGIES. INNOVATION"
GENERAL INFORMATION
Novosibirsk State Technical University invites you to take part in the XI All-Russian Scientific Conference of Young Scientists "Science. Technologies. Innovations" (NTI-2017), which will be held December 4 - 8, 2017.
Students, graduate students, applicants or young scientists without an academic degree, students or university employees or employees of a scientific or innovative technological institution under 35 years of age are invited to participate in the conference.
Based on the results of the conference, a collection of scientific papers of the RSCI will be published.
The Organizing Committee reserves accommodation for non-resident participants in accordance with their application. Detailed information about the cost and living conditions will be published on the ONIRS website and brought to the attention of participants by email. mail.
Information on travel to the Novosibirsk State Technical University, where registration of full-time conference participants will take place, will be posted on the ONIRS website.
At the end of the meetings, participants who made the best reports are awarded diplomas. The selection of participants is carried out by expert commissions of sections, the results are published on the ONIRS website.
Dear participants! We ask you not to leave registration and submission of materials until the last days. This leads to a heavy load on the expert commissions of sections and an increase in the time of reviewing abstracts.
CONFERENCE CALENDAR
- The deadline for accepting applications is October 29, 2017.
- The deadline for accepting scientific papers is October 29, 2017.
- Reception org. contribution – November 10, 2017
- Arrival of non-resident participants – December 02-03, 2017
- The conference will be held on December 4-08, 2017.
- Departure of non-resident participants – December 8, 2017
- Computer science, automation, computing and measuring technology:
1.1.Automation, measurements and information security;
1.2.Informatics and computer technology
Information technologies for mathematical modeling and data processing:
2.1.Mathematical modeling, analysis and data processing
2.2.Numerical modeling of physical processes in technology and natural phenomena
2.3.Mathematical and software of information technologies
2.4.Economic and mathematical methods, statistics and econometrics
Technology, equipment and automation of machine-building production. Materials science, technological processes and devices:
3.1.Processes and devices of chemical, biological and food technologies; Chemistry and chemical technologies
3.2. Current problems of modern materials science; New materials and technologies
3.3.Technology of artistic processing of materials
3.4. Automation of mechanical engineering production
3.5. Technologies and equipment of electrophysical processing methods
Energy:
4.1.Power supply systems, electrical systems and electrical networks
4.2. Relay protection and automation, high-voltage electrical equipment, electrical part of power plants
4.3. Thermal power engineering
4.4. Management in energy and electrical engineering
Electrical engineering, electromechanics and electrical technology:
5.1.Electrical technological installations and systems. Technical ecology
5.2.Electromechanics
5.3. Electric drive and automation of industrial installations and technological complexes
5.4.Electrical systems and electric transport
Electronics and biomedical technology:
6.1.Smart and power electronics
6.2.Radio engineering and telecommunication systems.
6.3.Biomedical and measurement technology
Economics and Management:
7.1. Information systems in economics
7.2.Economic and institutional problems of development of regions, industries and enterprises
7.3.Management and organization of production
7.4.Finance
7.5.Modern problems of accounting and analytical support for sustainable development of economic entities
7.6 Technology. Quality. Safety
Humanities and modernity:
8.1.History
8.2.Political science
8.3.Philosophy
8.4.Psychology
8.5.Modern educational technologies
8.6. Current issues in philology
8.7. Sociology and mass communications
8.8.International relations and current issues of foreign regional studies
8.9.Problems of modern linguistics and translation studies
8.10. Social work and conflictology
Legal sciences:
9.1.Problems of criminal liability and punishment
9.2.State and legal problems
9.3.Problems of private law
Current problems in aeronautical rocketry:
10.1 Design, production and operation of aircraft
10.2 Dynamics and strength of machines
10.3 Aerodynamics and aeroelasticity
10.4 Thermophysical processes and life support systems of aircraft
10.5 Design and operation of weapons and ammunition
10.6 Aircraft control systems
10.7 Environmental problems and safety of technological processes and production
Completed research papers that correspond to the theme of the conference and have theoretical and practical significance are allowed to participate in the conference.
It is possible to participate in the conference in person or by correspondence with the publication of materials in the collection of scientific papers of the RSCI. If a participant is unable to attend the conference, a paid electronic copy of the collection will be sent to the author by mail after the conference. The author can publish no more than 2 theses in the collection. Each thesis is paid separately.
Communication between conference participants and the organizing committee is carried out by email: [email protected]. The Organizing Committee considers information posted on the website and/or sent by email to be brought to the attention of participants.
Based on the results of the conference, a collection of scientific proceedings of the conference will be published in electronic form; the collection in printed form can be purchased for an additional fee to the registration fee - 500 rubles.
Before publication, materials are reviewed for compliance with the directions and scientific level of the conference. Participants whose abstracts are not selected are not allowed to participate in the conference. The selection of works is carried out by the scientific committees of the conference sections. Works that have passed the scientific selection are published in collections of scientific papers of the conference. Authors of works are given one copy of the electronic version of the collection. A printed version of the collection and an additional copy of the electronic collection are available upon pre-order for an additional fee.
The organizing committee reserves the right to reject abstracts that do not correspond to the theme of the conference, do not have scientific novelty, or are not designed according to the requirements.
ARRANGEMENT FEE
All conference participants (in person and in absentia), after receiving notification of the inclusion of the report (on the website this will be reflected in the “Accepted Applications” section) in the conference program, must pay the registration fee before November 11, 2017 (payment receipt – Appendix 2). The registration fee is: 4 pages of text - 800 rubles. For students, graduate students and young scientists of NSTU, publication in a collection of scientific works is paid from NSTU funds, subject to full-time participation in the conference in the amount of 50% of the registration fee.
Teachers and graduate students of NSTU correspondence courses pay the registration fee in full. The organizing committee reserves the right to refuse publication and performance to participants who have not paid the registration fee.
APPLY FOR PARTICIPATION
Applications for participation in the conference and materials are accepted through the NSTU Information System. To participate in the conference, you must fill out an electronic application at http://www.nstu.ru/science/nstu_conf/nti_request before October 29, 2017 inclusive and attach a file with the text of the abstract of no more than 4 full pages. File name with abstracts is formed from the surname, initials of the author and section number (PetrovII-c2.1.doc).
Please write the section number carefully; it must match the number chosen by the participant in the application. Applications that are not registered in the system or submitted after the specified deadline will not be considered by the organizing committee.
Issue 84 (167) 4m
Problems of applied mathematics, mechanics and computer science
The collection contains two sections: “Analytical and numerical methods of continuum mechanics” and “Mathematical methods of information security”. In the first section, solutions of nonlinear systems of partial differential equations are studied using numerical and analytical methods. The following tasks are considered: creating, maintaining and destroying tornadoes, as well as assessing the influence of electromagnetic forces on the development of tornadoes; on modeling the behavior of a tsunami in the vicinity of the waterline boundary using one-dimensional and multidimensional solutions of shallow water equations; about the three-dimensional outflow of a polytropic gas into a vacuum under the action of general mass forces; about shockless strong compression. The second section is devoted to mathematical problems of information security. It covers issues of cryptology, coding, secret sharing, parallel programming, analysis of polynomials over finite fields (including irreducible ones), elliptic curves and quasigroups. Complex algebraic problems have been solved, making it possible to practically implement general theoretical concepts of information security.
ISBN 978-5-94614-168-0
Circulation: 100 copies.
Number of pages: 224
